LegalizeReform history
Local Government Finance Act 1988
100 versions
· 1988-07-29
2026-04-01
Local Government Finance Act 1988
2026-03-10
Local Government Finance Act 1988
2026-01-30
Local Government Finance Act 1988
2025-07-18
Local Government Finance Act 1988
2025-04-03
Local Government Finance Act 1988
2025-04-01
Local Government Finance Act 1988
2025-02-21
Local Government Finance Act 1988
2024-11-16
Local Government Finance Act 1988
2024-09-17
Local Government Finance Act 1988
2024-04-01
Local Government Finance Act 1988
2024-03-21
Local Government Finance Act 1988
2024-02-23
Local Government Finance Act 1988
2023-12-26
Local Government Finance Act 1988
2023-12-20
Local Government Finance Act 1988
2023-10-26
Local Government Finance Act 1988
2023-05-12
Local Government Finance Act 1988
2023-04-01
Local Government Finance Act 1988
2023-03-07
Local Government Finance Act 1988
2023-02-07
Local Government Finance Act 1988
2023-01-24
Local Government Finance Act 1988
2022-12-23
Local Government Finance Act 1988
2022-06-14
Local Government Finance Act 1988
2022-05-05
Local Government Finance Act 1988
2022-04-28
Local Government Finance Act 1988
2022-03-18
Local Government Finance Act 1988
2022-01-18
Local Government Finance Act 1988
2021-12-03
Local Government Finance Act 1988
2021-05-10
Local Government Finance Act 1988
2021-04-29
Local Government Finance Act 1988
2021-04-01
Local Government Finance Act 1988
2021-03-25
Local Government Finance Act 1988
2021-03-20
Local Government Finance Act 1988
2021-03-15
Local Government Finance Act 1988
2020-06-26
Local Government Finance Act 1988
2020-02-14
Local Government Finance Act 1988
2019-05-23
Local Government Finance Act 1988
2018-11-26
Local Government Finance Act 1988
2018-11-02
Local Government Finance Act 1988
2018-11-01
Local Government Finance Act 1988
2018-05-26
Local Government Finance Act 1988
2018-05-25
Local Government Finance Act 1988
2018-05-24
Local Government Finance Act 1988
2018-02-22
Local Government Finance Act 1988
2018-02-08
Local Government Finance Act 1988
2017-05-08
Local Government Finance Act 1988
2017-01-31
Local Government Finance Act 1988
2016-12-22
Local Government Finance Act 1988
2016-07-04
Local Government Finance Act 1988
2016-05-21
Local Government Finance Act 1988
2016-04-06
Local Government Finance Act 1988
2016-04-01
Local Government Finance Act 1988
2016-03-28
Local Government Finance Act 1988
2016-02-26
Local Government Finance Act 1988
2016-01-28
Local Government Finance Act 1988
2015-10-01
Local Government Finance Act 1988
2015-07-01
Local Government Finance Act 1988
2015-04-01
Local Government Finance Act 1988
2014-04-08
Local Government Finance Act 1988
2014-02-17
Local Government Finance Act 1988
2014-01-15
Local Government Finance Act 1988
2013-06-25
Local Government Finance Act 1988
2013-04-01
Local Government Finance Act 1988
2012-10-31
Local Government Finance Act 1988
2012-08-03
Local Government Finance Act 1988
2012-02-18
Local Government Finance Act 1988
2012-02-09
Local Government Finance Act 1988
2012-01-16
Local Government Finance Act 1988
2012-01-15
Local Government Finance Act 1988
2011-12-03
Local Government Finance Act 1988
2011-10-01
Local Government Finance Act 1988
2011-04-01
Local Government Finance Act 1988
2011-02-23
Local Government Finance Act 1988
2011-02-16
Local Government Finance Act 1988
2010-12-16
Local Government Finance Act 1988
2010-04-01
Local Government Finance Act 1988
2010-03-24
Local Government Finance Act 1988
2009-12-17
Local Government Finance Act 1988
2009-10-01
Local Government Finance Act 1988
2009-08-19
Local Government Finance Act 1988
2009-06-01
Local Government Finance Act 1988
2009-02-09
Local Government Finance Act 1988
2008-12-24
Local Government Finance Act 1988
2008-12-12
Local Government Finance Act 1988
2008-11-26
Local Government Finance Act 1988
2008-07-23
Local Government Finance Act 1988
2008-04-01
Local Government Finance Act 1988
2008-03-28
Local Government Finance Act 1988
2008-03-05
Local Government Finance Act 1988
2007-12-30
Local Government Finance Act 1988
2007-11-01
Local Government Finance Act 1988
Changes on 2007-11-01
@@ -2212,11 +2212,11 @@
- (b) apart from section 117 below would have in respect of the financial year beginning in 1990 power (conferred by or under an Act passed before, or in the same session as, this Act) to issue a precept to, make a levy on or have its expenses paid by a county council or charging authority, and
- (c) is not a precepting authority, combined police authority or combined fire authority .
- (c) is not a precepting authority, combined police authority, combined fire and rescue authority in Wales or magistrates’ courts committee or combined fire authority .
- (2) Whereas a levying body has (by virtue of section 117 below) no such power under the Act concerned in respect of a chargeable financial year, the Secretary of State may make regulations conferring on each levying body power to issue to the council concerned and in accordance with the regulations a levy (to be so called) in respect of any chargeable financial year.
- (2A) The reference in subsection (2) above to the council concerned includes a reference to a council to which the functions of the council concerned in relation to the whole or any part of its area have been transferred by or in consequence of an order under section 17 of the Local Government Act 1992 or section 17 of the Regional Assemblies (Preparations) Act 2003.
- (2A) The reference in subsection (2) above to the council concerned includes a reference to a council to which the functions of the council concerned in relation to the whole or any part of its area have been transferred by or in consequence of an order under section 17 of the Local Government Act 1992 section 17 of the Regional Assemblies (Preparations) Act 2003 or Part 1 of the Local Government and Public Involvement in Health Act 2007 .
- (3) The regulations may include provision—
@@ -2536,7 +2536,7 @@
- (1) Every billing authority shall establish, and then maintain, a fund (to be called its collection fund) in accordance with this Part.
- (2) Subject to subsection (2A) below,An authority’s collection fund must be established on 1 April 1990.
- (2) Subject to subsections (2A) to (2C) below,An authority’s collection fund must be established on 1 April 1990.
- (2A) In the case of a district council which is established for an area by an order under section 17 of the Local Government Act 1992 or section 17 of the Regional Assemblies (Preparations) Act 2003, the collection fund must be established on the date on which by virtue of the order the structural or boundary change affecting the area comes into force.
@@ -2548,6 +2548,14 @@
the collection fund must be established on the date on which by virtue of the order the structural change concerned comes into force.
- (2C) In the case of—
- (a) a district council or London borough council established by an order under Part 1 of the Local Government and Public Involvement in Health Act 2007, or
- (b) a county council to which the functions of district councils in relation to the county council's area are transferred by or in consequence of such an order,
the collection fund must be established on a date specified in the order or in regulations made under section 14 of that Act.
- (3) Section 101(1)(b) of the Local Government Act 1972 (delegation) shall not apply as regards the functions of an authority in relation to its collection fund.
- (4) Any sum paid into an authority’s collection fund shall be used in the making of payments which are to be met from that fund or of transfers which are to be made from it.
@@ -2596,7 +2604,7 @@
- (a) a district council,
- (aa) a county council to which have been transferred, by or in consequence of an order under section 17 of the Local Government Act 1992 or section 17 of the Regional Assemblies (Preparations) Act 2003 , the functions of district councils in relation to the county council’s area,
- (aa) a county council to which have been transferred, by or in consequence of an order under section 17 of the Local Government Act 1992 , section 17 of the Regional Assemblies (Preparations) Act 2003 or Part 1 of the Local Government and Public Involvement in Health Act 2007 , the functions of district councils in relation to the county council’s area,
- (ab) the Greater London Authority,
@@ -2606,7 +2614,7 @@
- (2) Every relevant authority shall establish, and then maintain, a fund (to be called its general fund) in accordance with this Part.
- (3) Subject to subsections (3A) and (3C) below, An authority’s general fund must be established on 1 April 1990.
- (3) Subject to subsections (3A) to (3D) below, An authority’s general fund must be established on 1 April 1990.
- (3A) In the case of a district council which is established for an area by an order under section 17 of the Local Government Act 1992 or section 17 of the Regional Assemblies (Preparations) Act 2003, the general fund must be established on the date on which by virtue of the order the structural or boundary change affecting the area comes into force.
@@ -2616,10 +2624,18 @@
- (b) an existing county council to which are transferred by or in consequence of such an order the functions of district councils in relation to the county council’s area,
the general fund must be established on the date on which by virtue of the order the structural change comes into force (in this section referred to as “the reorganisation date”).
the general fund must be established on the date on which by virtue of the order the structural change comes into force ....
- (3C) In the case of the Greater London Authority, the general fund must be established on a date specified in regulations.
- (3D) In the case of—
- (a) a district council or London borough council established by an order under Part 1 of the Local Government and Public Involvement in Health Act 2007, or
- (b) a county council to which the functions of district councils in relation to the county council's area are transferred by or in consequence of such an order,
the general fund must be established on a date specified in the order or in regulations made under section 14 of that Act.
- (4) Any sum received by a relevant authority on or after the date on which it is required by this section to establish its general fund shall be paid into that fund; but this does not apply to a sum which is to be paid into its collection fund or a trust fund.
- (5) Any payment to be made by a relevant authority on or after the date on which it is required by this section to establish its general fund shall be met from that fund; but this does not apply to a payment which is to be met from its collection fund or a trust fund.
@@ -2628,7 +2644,13 @@
- (7) After 31 March 1990 the Council of the Isles of Scilly shall not be required to keep any fund known as its general fund and required (apart from this subsection) to be kept under any order made under section 265 of the Local Government Act 1972; and the assets held in that fund immediately before 1 April 1990 (other than assets forming part of a trust fund) shall be transferred on that date to the Council’s general fund established under this section.
- (8) The assets held in the county fund of a county council such as is referred to in subsection (3B)(b) above immediately before the reorganisation date (other than assets forming part of a trust fund) shall be transferred on that date to its general fund established under this section.
- (8) The assets held in the county fund of a relevant county council immediately before the reorganisation date (other than assets forming part of a trust fund) shall be transferred on that date to its general fund established under this section.
- (9) In subsection (8)—
- “*relevant county council*” means—a county council such as is referred to in subsection (3B)(b) above, oran existing county council to which the functions of district councils in relation to the county council's area are transferred by or in consequence of an order under Part 1 of the Local Government and Public Involvement in Health Act 2007, and
- “*the reorganisation date*” means the date on which the council is required by this section to establish its general fund.
#### General funds: supplementary
@@ -7704,7 +7726,7 @@
## Part IV — Scotland
#### The charges.
#### Persons subject to personal community charge.
##### 13A
@@ -7768,7 +7790,7 @@
- (3) Personal information is information which relates to an individual (living or dead) who can be identified from that information or from that and other information supplied to any person by the registration officer; and personal information includes any expression of opinion about the individual and any indication of the intentions of any person in respect of the individual.
#### Amount for personal community charges.
#### Setting of different amounts.
##### 35A
@@ -8082,7 +8104,7 @@
##### 75A
#### Occupied hereditaments liability.
#### Preparation and maintenance of lists.
##### 78A
@@ -8212,9 +8234,9 @@
#### Special provision for 1995 onwards.
#### Pooling.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Contributions in aid.
#### Interpretation.
##### 114A
@@ -8326,7 +8348,7 @@
- (11) In subsection (8)(b)(ii) above “business day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday in England.
#### Regulations about funds.
#### Other transfers between funds.
##### 139A
@@ -8416,7 +8438,7 @@
- (3) In relation to a registrar of births and deaths, an appropriate charging authority is a charging authority whose area includes all or part of, or falls within, the registrar’s sub-district.
#### Financial administration as to certain authorities.
#### Interpretation.
##### 13A
@@ -9425,6 +9447,8 @@
[^c13071111]: S. 74 restricted (*prosp.*) by [1995 c. 25](https://www.legislation.gov.uk/ukpga/1995/25), [ss. 120(2)](https://www.legislation.gov.uk/ukpga/1995/25/section/120/2), [125(3)](https://www.legislation.gov.uk/ukpga/1995/25/section/125/3), [Sch. 23 Pt. I para. 15(6)](https://www.legislation.gov.uk/ukpga/1995/25/schedule/23/part/I/paragraph/15/6) (with [ss. 7(6)](https://www.legislation.gov.uk/ukpga/1995/25/section/7/6), [115](https://www.legislation.gov.uk/ukpga/1995/25/section/115), [117](https://www.legislation.gov.uk/ukpga/1995/25/section/117))
[^c13071121]: Words in s. 74(1)(c) substituted (1.4.2001) by [2000 c. 43](https://www.legislation.gov.uk/ukpga/2000/43), [s. 74](https://www.legislation.gov.uk/ukpga/2000/43/section/74), [Sch. 7 Pt. II paras. 84](https://www.legislation.gov.uk/ukpga/2000/43/schedule/7/part/II/paragraph/84), [85](https://www.legislation.gov.uk/ukpga/2000/43/schedule/7/part/II/paragraph/85); [S.I. 2001/919](https://www.legislation.gov.uk/uksi/2001/919), [art. 2(f)(ii)](https://www.legislation.gov.uk/uksi/2001/919/article/2/f/ii)
[^c13071131]: S. 74(2) amended by [Water Act 1989 (c. 15, SIF 130)](https://www.legislation.gov.uk/ukpga/1989/15), [ss. 58(7)](https://www.legislation.gov.uk/ukpga/1989/15/section/58/7), [101(1)](https://www.legislation.gov.uk/ukpga/1989/15/section/101/1), [141(6)](https://www.legislation.gov.uk/ukpga/1989/15/section/141/6), [160(1)(2)(4)](https://www.legislation.gov.uk/ukpga/1989/15/section/160/1/2/4), [163](https://www.legislation.gov.uk/ukpga/1989/15/section/163), [189(4)–(10)](https://www.legislation.gov.uk/ukpga/1989/15/section/189/4), [190](https://www.legislation.gov.uk/ukpga/1989/15/section/190), [193(1)](https://www.legislation.gov.uk/ukpga/1989/15/section/193/1), [Sch. 25 para. 80(2)](https://www.legislation.gov.uk/ukpga/1989/15/schedule/25/paragraph/80/2), [Sch. 26 paras. 3(1)(2)](https://www.legislation.gov.uk/ukpga/1989/15/schedule/26/paragraph/3/1/2), [17](https://www.legislation.gov.uk/ukpga/1989/15/schedule/26/paragraph/17), [40(4)](https://www.legislation.gov.uk/ukpga/1989/15/schedule/26/paragraph/40/4), [57(6)](https://www.legislation.gov.uk/ukpga/1989/15/schedule/26/paragraph/57/6), [58](https://www.legislation.gov.uk/ukpga/1989/15/schedule/26/paragraph/58)
[^c13071141]: S. 74(4)(a)(b) substituted (6.3.1992) by [1992 c. 14](https://www.legislation.gov.uk/ukpga/1992/14), [s. 117(1)](https://www.legislation.gov.uk/ukpga/1992/14/section/117/1), [Sch. 13 para. 72(1)](https://www.legislation.gov.uk/ukpga/1992/14/schedule/13/paragraph/72/1) (with [s. 118(1)(2)(4)](https://www.legislation.gov.uk/ukpga/1992/14/section/118/1/2/4))
@@ -10563,8 +10587,6 @@
[^key-131aeb1b3a8ce61807c3d68ca9b315ec]: S. 65(6) modified (1.3.2003) by [The National Assembly for Wales (Representation of the People) Order 2003 (S.I. 2003/284)](https://www.legislation.gov.uk/uksi/2003/284), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2003/284/article/1/1), [146](https://www.legislation.gov.uk/uksi/2003/284/article/146)
[^key-6d390f53dc24280ec32d40f5e4d0135b]: Words in s. 91(1)(aa) inserted (8.5.2003) by [Regional Assemblies (Preparations) Act 2003 (c. 10)](https://www.legislation.gov.uk/ukpga/2003/10), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2003/10/section/27/2), [Sch. para. 3(4)(a)](https://www.legislation.gov.uk/ukpga/2003/10/schedule/paragraph/3/4/a)
[^key-a5359a5349f2f8a4e3e43c403d65c640]: Words in s. 91(3A) inserted (8.5.2003) by [Regional Assemblies (Preparations) Act 2003 (c. 10)](https://www.legislation.gov.uk/ukpga/2003/10), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2003/10/section/27/2), [Sch. para. 3(4)(b)](https://www.legislation.gov.uk/ukpga/2003/10/schedule/paragraph/3/4/b)
[^key-be2f4ce3eb3a24b71967d0e6c98cfb17]: Words in s. 89(2A) inserted (8.5.2003) by [Regional Assemblies (Preparations) Act 2003 (c. 10)](https://www.legislation.gov.uk/ukpga/2003/10), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2003/10/section/27/2), [Sch. para. 3(3)](https://www.legislation.gov.uk/ukpga/2003/10/schedule/paragraph/3/3)
@@ -10697,8 +10719,6 @@
[^M_F_f744df0f-6776-4db8-f4c0-42d5272f1ad5]: Words in Sch. 4 para. 6(2)(a) substituted (18.10.1999) by Social Security Act [1998 c. 14](https://www.legislation.gov.uk/ukpga/1998/14), [ss. 86(1)](https://www.legislation.gov.uk/ukpga/1998/14/section/86/1), [Sch. 7 para. 17](https://www.legislation.gov.uk/ukpga/1998/14/schedule/7/paragraph/17); [S.I. 1999/2860](https://www.legislation.gov.uk/uksi/1999/2860), [art. 2(c) Sch. 1](https://www.legislation.gov.uk/uksi/1999/2860/article/2/c/schedule/1) (subject to transitional provisions in [Schs. 16-18](https://www.legislation.gov.uk/uksi/1999/2860/schedule/16))
[^key-1479c21ab98974fb8937c8154581f415]: Words in s. 74(2A) added (8.5.2003) by [Regional Assemblies (Preparations) Act 2003 (c. 10)](https://www.legislation.gov.uk/ukpga/2003/10), [s. 27(2)](https://www.legislation.gov.uk/ukpga/2003/10/section/27/2), [Sch. para. 3(2)](https://www.legislation.gov.uk/ukpga/2003/10/schedule/paragraph/3/2)
[^M_F_edcbfc3b-53b1-4250-fe34-abb1a4e5958d]: S. 74(2A) inserted (28.11.1994) by [The Local Government Changes for England (Finance) Regulations 1994 (S.I. 1994/2825)](https://www.legislation.gov.uk/uksi/1994/2825), [reg. 5](https://www.legislation.gov.uk/uksi/1994/2825/regulation/5)
[^key-686c3f64e70d7f0ae50f351441be4d15]: S. 65(6) applied (with modifications) (23.3.2004) by [The European Parliamentary Elections Regulations 2004 (S.I. 2004/293)](https://www.legislation.gov.uk/uksi/2004/293), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2004/293/regulation/1/2), [125](https://www.legislation.gov.uk/uksi/2004/293/regulation/125) (with [regs. 3-5](https://www.legislation.gov.uk/uksi/2004/293/regulation/3))
@@ -10727,6 +10747,8 @@
[^key-9e25963cd5f770053eb3b30a692be69e]: S. 65(6) modified (23.7.2004) by [The Regional Assembly and Local Government Referendums Order 2004 (S.I. 2004/1962)](https://www.legislation.gov.uk/uksi/2004/1962), [arts. 1(1)](https://www.legislation.gov.uk/uksi/2004/1962/article/1/1), [13](https://www.legislation.gov.uk/uksi/2004/1962/article/13)
[^key-6cb9c35579ddd72678df1e43670a019b]: Words in s. 74(1)(c) substituted (1.10.2004 except in relation to W., 10.11.2004 for W.) by [Fire and Rescue Services Act 2004 (c. 21)](https://www.legislation.gov.uk/ukpga/2004/21), [s. 61](https://www.legislation.gov.uk/ukpga/2004/21/section/61), [Sch. 1 para. 68(2)](https://www.legislation.gov.uk/ukpga/2004/21/schedule/1/paragraph/68/2); [S.I. 2004/2304](https://www.legislation.gov.uk/uksi/2004/2304), [art. 2](https://www.legislation.gov.uk/uksi/2004/2304/article/2); [S.I. 2004/2917](https://www.legislation.gov.uk/uksi/2004/2917), [art. 2](https://www.legislation.gov.uk/uksi/2004/2917/article/2)
[^key-f15a37c89319ce59afe1c452a4ddbd33]: Words in s. 111(2)(m) substituted (1.10.2004 except in relation to W., 10.11.2004 for W.) by [Fire and Rescue Services Act 2004 (c. 21)](https://www.legislation.gov.uk/ukpga/2004/21), [s. 61](https://www.legislation.gov.uk/ukpga/2004/21/section/61), [Sch. 1 para. 68(3)](https://www.legislation.gov.uk/ukpga/2004/21/schedule/1/paragraph/68/3); [S.I. 2004/2304](https://www.legislation.gov.uk/uksi/2004/2304), [art. 2](https://www.legislation.gov.uk/uksi/2004/2304/article/2); [S.I. 2004/2917](https://www.legislation.gov.uk/uksi/2004/2917), [art. 2](https://www.legislation.gov.uk/uksi/2004/2917/article/2)
[^key-63d51219974af8644dc72b8d78d68453]: Words in s. 112(2)(b) substituted (1.10.2004 except in relation to W., 10.11.2004 for W.) by [Fire and Rescue Services Act 2004 (c. 21)](https://www.legislation.gov.uk/ukpga/2004/21), [s. 61](https://www.legislation.gov.uk/ukpga/2004/21/section/61), [Sch. 1 para. 68(3)](https://www.legislation.gov.uk/ukpga/2004/21/schedule/1/paragraph/68/3); [S.I. 2004/2304](https://www.legislation.gov.uk/uksi/2004/2304), [art. 2](https://www.legislation.gov.uk/uksi/2004/2304/article/2); [S.I. 2004/2917](https://www.legislation.gov.uk/uksi/2004/2917), [art. 2](https://www.legislation.gov.uk/uksi/2004/2917/article/2)
@@ -11051,6 +11073,24 @@
[^key-0d305fc71c04210dd222f73a5474b007]: S. 65(6) modified (E.) (28.7.2007) by [The Local Authorities (Conduct of Referendums) (England) Regulations 2007 (S.I. 2007/2089)](https://www.legislation.gov.uk/uksi/2007/2089), [regs. 1(2)](https://www.legislation.gov.uk/uksi/2007/2089/regulation/1/2), [20](https://www.legislation.gov.uk/uksi/2007/2089/regulation/20)
[^key-79821287093dde781a4c62d8082a4a86]: Words in s. 74(2A) substituted (1.11.2007 for E.) by [Local Government and Public Involvement in Health Act 2007 (c. 28)](https://www.legislation.gov.uk/ukpga/2007/28), [s. 245(5)](https://www.legislation.gov.uk/ukpga/2007/28/section/245/5), [Sch. 1 para. 16(2)](https://www.legislation.gov.uk/ukpga/2007/28/schedule/1/paragraph/16/2); [S.I. 2007/3136](https://www.legislation.gov.uk/uksi/2007/3136), [art. 2(b)](https://www.legislation.gov.uk/uksi/2007/3136/article/2/b)
[^key-44267067e68da22656816cbb75e0871e]: Words in [s. 89(2)](https://www.legislation.gov.uk/ukpga/1988/41/section/89/2) substituted (1.11.2007 for E.) by [Local Government and Public Involvement in Health Act 2007 (c. 28)](https://www.legislation.gov.uk/ukpga/2007/28), [s. 245(5)](https://www.legislation.gov.uk/ukpga/2007/28/section/245/5), [Sch. 1 para. 16(3)(a)](https://www.legislation.gov.uk/ukpga/2007/28/schedule/1/paragraph/16/3/a); [S.I. 2007/3136](https://www.legislation.gov.uk/uksi/2007/3136), [art. 2(b)](https://www.legislation.gov.uk/uksi/2007/3136/article/2/b)
[^key-4cdbf6cef74b80f5090964e532c1fa33]: [S. 89(2C)](https://www.legislation.gov.uk/ukpga/1988/41/section/89/2C) inserted (1.11.2007 for E.) by [Local Government and Public Involvement in Health Act 2007 (c. 28)](https://www.legislation.gov.uk/ukpga/2007/28), [s. 245(5)](https://www.legislation.gov.uk/ukpga/2007/28/section/245/5), [Sch. 1 para. 16(3)(b)](https://www.legislation.gov.uk/ukpga/2007/28/schedule/1/paragraph/16/3/b); [S.I. 2007/3136](https://www.legislation.gov.uk/uksi/2007/3136), [art. 2(b)](https://www.legislation.gov.uk/uksi/2007/3136/article/2/b)
[^key-b79731039de79f3cb892ac603e8dc3e6]: Words in s. 91(1)(aa) substituted (1.11.2007 for E.) by [Local Government and Public Involvement in Health Act 2007 (c. 28)](https://www.legislation.gov.uk/ukpga/2007/28), [s. 245(5)](https://www.legislation.gov.uk/ukpga/2007/28/section/245/5), [Sch. 1 para. 16(4)(a)](https://www.legislation.gov.uk/ukpga/2007/28/schedule/1/paragraph/16/4/a); [S.I. 2007/3136](https://www.legislation.gov.uk/uksi/2007/3136), [art. 2(b)](https://www.legislation.gov.uk/uksi/2007/3136/article/2/b)
[^key-7100e02cedc4bb539c0f323a97e050af]: Words in s. 91(3) substituted (1.11.2007 for E.) by [Local Government and Public Involvement in Health Act 2007 (c. 28)](https://www.legislation.gov.uk/ukpga/2007/28), [s. 245(5)](https://www.legislation.gov.uk/ukpga/2007/28/section/245/5), [Sch. 1 para. 16(4)(b)](https://www.legislation.gov.uk/ukpga/2007/28/schedule/1/paragraph/16/4/b); [S.I. 2007/3136](https://www.legislation.gov.uk/uksi/2007/3136), [art. 2(b)](https://www.legislation.gov.uk/uksi/2007/3136/article/2/b)
[^key-c50b4c3d18677e2f029169faada1afe0]: Words in s. 91(3B) repealed (1.11.2007 for E.) by [Local Government and Public Involvement in Health Act 2007 (c. 28)](https://www.legislation.gov.uk/ukpga/2007/28), [s. 245(5)](https://www.legislation.gov.uk/ukpga/2007/28/section/245/5), [Sch. 1 para. 16(4)(c)](https://www.legislation.gov.uk/ukpga/2007/28/schedule/1/paragraph/16/4/c), [Sch. 18 Pt. 1](https://www.legislation.gov.uk/ukpga/2007/28/schedule/18/part/1); [S.I. 2007/3136](https://www.legislation.gov.uk/uksi/2007/3136), [art. 2(b)(c)](https://www.legislation.gov.uk/uksi/2007/3136/article/2/b/c)
[^key-c5796d3e69da50fa0618909f8521525c]: S. 91(3D) inserted (1.11.2007 for E.) by [Local Government and Public Involvement in Health Act 2007 (c. 28)](https://www.legislation.gov.uk/ukpga/2007/28), [s. 245(5)](https://www.legislation.gov.uk/ukpga/2007/28/section/245/5), [Sch. 1 para. 16(4)(d)](https://www.legislation.gov.uk/ukpga/2007/28/schedule/1/paragraph/16/4/d); [S.I. 2007/3136](https://www.legislation.gov.uk/uksi/2007/3136), [art. 2(b)](https://www.legislation.gov.uk/uksi/2007/3136/article/2/b)
[^key-1afa3acb6d24af33ce30d84a1beb48fe]: Words in s. 91(8) substituted (1.11.2007 for E.) by [Local Government and Public Involvement in Health Act 2007 (c. 28)](https://www.legislation.gov.uk/ukpga/2007/28), [s. 245(5)](https://www.legislation.gov.uk/ukpga/2007/28/section/245/5), [Sch. 1 para. 16(4)(e)](https://www.legislation.gov.uk/ukpga/2007/28/schedule/1/paragraph/16/4/e); [S.I. 2007/3136](https://www.legislation.gov.uk/uksi/2007/3136), [art. 2(b)](https://www.legislation.gov.uk/uksi/2007/3136/article/2/b)
[^key-f9c052dd83ba3f19914e3f71670b9616]: S. 91(9) inserted (1.11.2007 for E.) by [Local Government and Public Involvement in Health Act 2007 (c. 28)](https://www.legislation.gov.uk/ukpga/2007/28), [s. 245(5)](https://www.legislation.gov.uk/ukpga/2007/28/section/245/5), [Sch. 1 para. 16(4)(f)](https://www.legislation.gov.uk/ukpga/2007/28/schedule/1/paragraph/16/4/f); [S.I. 2007/3136](https://www.legislation.gov.uk/uksi/2007/3136), [art. 2(b)](https://www.legislation.gov.uk/uksi/2007/3136/article/2/b)
These repeals shall have effect for financial years beginning in or after 1990.
##### 5A
@@ -11495,178 +11535,178 @@
- (b) a relevant financial year, as regards regulations relating to a relevant period, is a financial year falling within the period.
#### Power to designate authorities.
#### Functions to be discharged only by authority.
##### 9A
- (1) A special authority’s small business non-domestic rating multiplier for a chargeable financial year shall be set by it in accordance with the formula—
$A×BC$
- (2) In sub-paragraph (1) above—
- (a) A is the special authority’s non-domestic rating multiplier for the year under paragraph 9 above,
- (b) B is the small business non-domestic rating multiplier for the year determined in accordance with Part 1 of this Schedule, and
- (c) C is the non-domestic rating multiplier for the year, so far as relating to England, determined in accordance with that Part.
- (3) The multiplier must be expressed as a figure in which a part of a whole (if any) is expressed to three decimal points only.
These repeals shall have effect for financial years beginning in or after 1990.
These repeals shall have effect for financial years beginning in or after 1990, but subject to any saving under section 117(8) above.
#### Valuation according to tone of list.
#### Information.
### Source of payments by Welsh Ministers
##### 16
Where an amount has become payable under any provision of this Part of this Schedule, and it has not been paid, it shall be recoverable in a court of competent jurisdiction.
These repeals shall have effect for financial years beginning in or after 1990.
##### 84Q
- (1) The provisions of this Chapter apply as follows—
- (a) sections 85 and 86 apply only in relation to England;
- (b) sections 86A and 86B apply only in relation to Wales;
- (c) sections 87, 88, 88A and 88B apply in relation to England and Wales;
- (d) section 88C applies only in relation to Wales.
- (2) The following functions are exercisable concurrently so far as they relate to police authorities in Wales—
- (a) the functions of the Secretary of State under section 88B;
- (b) the functions of the Welsh Ministers under section 88C.
- (3) In this section “police authority” means a police authority established by section 3 of the Police Act 1996.
### Additional grant: Wales
##### 86A
- (1) This section applies where a local government finance report for a chargeable financial year has been approved by the Assembly and, before the year ends, the Welsh Ministers form the view that fresh circumstances affecting the finances of local authorities have arisen since the approval.
- (2) For the year concerned the Welsh Ministers may pay a grant (“additional grant”) to receiving authorities in accordance with this section and section 86B.
- (3) Where the Welsh Ministers propose to pay additional grant for a financial year they shall make a determination under this section.
- (4) A determination shall state—
- (a) the amount of grant for the year, and
- (b) the basis on which the Welsh Ministers propose to distribute it among receiving authorities.
- (5) A determination shall be specified in a report and the report shall be laid before the Assembly.
- (6) As soon as is reasonably practicable after the report is laid before the Assembly the Welsh Ministers shall send a copy of it to each receiving authority.
##### 86B
- (1) This section applies where in accordance with section 86A a determination as regards additional grant has been made for a financial year and specified in a report which has been laid before the Assembly.
- (2) If the report is approved by resolution of the Assembly—
- (a) the Welsh Ministers shall pay the amount stated in the determination as the amount of the additional grant for the year, and
- (b) the amount shall be distributed on the basis stated in the determination.
- (3) Where a sum falls to be paid to a receiving authority by way of additional grant it shall be paid at such time, or in instalments of such amounts and at such times, as the Welsh Ministers determine; and any such time may fall within or after the financial year concerned.
##### 88C
- (1) The Welsh Ministers may pay a grant (in this section referred to as a special grant) in accordance with this section to a receiving authority in Wales.
- (2) Where the Welsh Ministers propose to make one special grant they shall, before making the grant, make a determination stating with respect to the grant—
- (a) to which authority it is to be paid,
- (b) the purpose for which it is to be paid, and
- (c) the amount of the grant or the manner in which the amount is to be calculated.
- (3) Where the Welsh Ministers propose to make two or more special grants to different authorities they shall, before making the grants, make a determination stating with respect to the grants—
- (a) to which authorities they are to be paid,
- (b) the purpose for which they are to be paid, and
- (c) either—
- (i) the amount of the grant which they propose to pay to each authority or the manner in which the amount is to be calculated, or
- (ii) the total amount which they propose to distribute among the authorities by way of special grants and the basis on which they propose to distribute that amount.
- (4) A determination under subsection (2) or (3) above shall be specified in a report (to be called a special grant report) which shall contain such explanation as the Welsh Ministers consider desirable of the main features of the determination.
- (5) A special grant report shall be laid before the Assembly and, as soon as is reasonably practicable after the report has been so laid, the Welsh Ministers shall send a copy of it to any receiving authority to whom a special grant is proposed to be paid in accordance with the determination in the report.
- (6) No special grant shall be paid unless the special grant report containing the determination relating to the grant has been approved by a resolution of the Assembly.
- (7) A special grant report may specify conditions which the Welsh Ministers intend to impose on the payment of (or of any instalment of) special grant to which the report relates; and the conditions may—
- (a) require the provision of returns or other information before a payment is made to the receiving authority concerned, or
- (b) relate to the use of the amount paid, or to the repayment in specified circumstances of all or part of the amount paid, or otherwise.
- (8) Without prejudice to compliance with any conditions imposed as mentioned in subsection (7) above, a special grant shall be paid at such time or in instalments of such amounts and at such times as the Welsh Ministers may determine.
##### 45A
- (1) Where section 45 applies in relation to a hereditament, the chargeable amount for a chargeable day is zero in the following cases.
- (2) The first case is where—
- (a) the ratepayer is a charity or trustees for a charity, and
- (b) it appears that when next in use the hereditament will be wholly or mainly used for charitable purposes (whether of that charity or of that and other charities).
- (3) The second case is where—
- (a) the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs), and
- (b) it appears that when the hereditament is next in use—
- (i) it will be wholly or mainly used for the purposes of that club and that club will be such a registered club, or
- (ii) it will be wholly or mainly used for the purposes of two or more clubs including that club, and each of those clubs will be such a registered club.
##### 66A
- (1) Regulations may provide that, for the purposes of this Part as it applies in relation to an unoccupied hereditament, the state of any property comprising or included in the hereditament shall be deemed not to have changed—
- (a) since before any event of a prescribed description, or
- (b) by reason of any act done by or on behalf of a prescribed person.
- (2) The regulations may make provision as to the circumstances in which, and period for which, that is deemed to be the case.
- (3) The regulations may provide for the making of such assumptions or apportionments as may be prescribed in determining whether, or to what extent, the state of any property has changed in comparison with an earlier point in time.
- (4) The regulations may—
- (a) provide that an act is to be treated as done on behalf of a prescribed person if it is done by any person connected with that person, and
- (b) define in what circumstances persons are to be treated for that purpose as connected.
- (5) The regulations may provide that they have effect (with any necessary adaptations) in relation to omissions as well as to acts.
- (6) Regulations under this section may be made—
- (a) in relation to England, by the Secretary of State;
- (b) in relation to Wales, by the Welsh Ministers.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
#### Functions to be discharged only by authority.
##### 9A
- (1) A special authority’s small business non-domestic rating multiplier for a chargeable financial year shall be set by it in accordance with the formula—
$A×BC$
- (2) In sub-paragraph (1) above—
- (a) A is the special authority’s non-domestic rating multiplier for the year under paragraph 9 above,
- (b) B is the small business non-domestic rating multiplier for the year determined in accordance with Part 1 of this Schedule, and
- (c) C is the non-domestic rating multiplier for the year, so far as relating to England, determined in accordance with that Part.
- (3) The multiplier must be expressed as a figure in which a part of a whole (if any) is expressed to three decimal points only.
These repeals shall have effect for financial years beginning in or after 1990.
These repeals shall have effect for financial years beginning in or after 1990, but subject to any saving under section 117(8) above.
#### Rating of statutory water undertakings.
#### Separate administration in England and Wales.
### Source of payments by Welsh Ministers
##### 16
Where an amount has become payable under any provision of this Part of this Schedule, and it has not been paid, it shall be recoverable in a court of competent jurisdiction.
These repeals shall have effect for financial years beginning in or after 1990.
##### 84Q
- (1) The provisions of this Chapter apply as follows—
- (a) sections 85 and 86 apply only in relation to England;
- (b) sections 86A and 86B apply only in relation to Wales;
- (c) sections 87, 88, 88A and 88B apply in relation to England and Wales;
- (d) section 88C applies only in relation to Wales.
- (2) The following functions are exercisable concurrently so far as they relate to police authorities in Wales—
- (a) the functions of the Secretary of State under section 88B;
- (b) the functions of the Welsh Ministers under section 88C.
- (3) In this section “police authority” means a police authority established by section 3 of the Police Act 1996.
### Additional grant: Wales
##### 86A
- (1) This section applies where a local government finance report for a chargeable financial year has been approved by the Assembly and, before the year ends, the Welsh Ministers form the view that fresh circumstances affecting the finances of local authorities have arisen since the approval.
- (2) For the year concerned the Welsh Ministers may pay a grant (“additional grant”) to receiving authorities in accordance with this section and section 86B.
- (3) Where the Welsh Ministers propose to pay additional grant for a financial year they shall make a determination under this section.
- (4) A determination shall state—
- (a) the amount of grant for the year, and
- (b) the basis on which the Welsh Ministers propose to distribute it among receiving authorities.
- (5) A determination shall be specified in a report and the report shall be laid before the Assembly.
- (6) As soon as is reasonably practicable after the report is laid before the Assembly the Welsh Ministers shall send a copy of it to each receiving authority.
##### 86B
- (1) This section applies where in accordance with section 86A a determination as regards additional grant has been made for a financial year and specified in a report which has been laid before the Assembly.
- (2) If the report is approved by resolution of the Assembly—
- (a) the Welsh Ministers shall pay the amount stated in the determination as the amount of the additional grant for the year, and
- (b) the amount shall be distributed on the basis stated in the determination.
- (3) Where a sum falls to be paid to a receiving authority by way of additional grant it shall be paid at such time, or in instalments of such amounts and at such times, as the Welsh Ministers determine; and any such time may fall within or after the financial year concerned.
##### 88C
- (1) The Welsh Ministers may pay a grant (in this section referred to as a special grant) in accordance with this section to a receiving authority in Wales.
- (2) Where the Welsh Ministers propose to make one special grant they shall, before making the grant, make a determination stating with respect to the grant—
- (a) to which authority it is to be paid,
- (b) the purpose for which it is to be paid, and
- (c) the amount of the grant or the manner in which the amount is to be calculated.
- (3) Where the Welsh Ministers propose to make two or more special grants to different authorities they shall, before making the grants, make a determination stating with respect to the grants—
- (a) to which authorities they are to be paid,
- (b) the purpose for which they are to be paid, and
- (c) either—
- (i) the amount of the grant which they propose to pay to each authority or the manner in which the amount is to be calculated, or
- (ii) the total amount which they propose to distribute among the authorities by way of special grants and the basis on which they propose to distribute that amount.
- (4) A determination under subsection (2) or (3) above shall be specified in a report (to be called a special grant report) which shall contain such explanation as the Welsh Ministers consider desirable of the main features of the determination.
- (5) A special grant report shall be laid before the Assembly and, as soon as is reasonably practicable after the report has been so laid, the Welsh Ministers shall send a copy of it to any receiving authority to whom a special grant is proposed to be paid in accordance with the determination in the report.
- (6) No special grant shall be paid unless the special grant report containing the determination relating to the grant has been approved by a resolution of the Assembly.
- (7) A special grant report may specify conditions which the Welsh Ministers intend to impose on the payment of (or of any instalment of) special grant to which the report relates; and the conditions may—
- (a) require the provision of returns or other information before a payment is made to the receiving authority concerned, or
- (b) relate to the use of the amount paid, or to the repayment in specified circumstances of all or part of the amount paid, or otherwise.
- (8) Without prejudice to compliance with any conditions imposed as mentioned in subsection (7) above, a special grant shall be paid at such time or in instalments of such amounts and at such times as the Welsh Ministers may determine.
##### 45A
- (1) Where section 45 applies in relation to a hereditament, the chargeable amount for a chargeable day is zero in the following cases.
- (2) The first case is where—
- (a) the ratepayer is a charity or trustees for a charity, and
- (b) it appears that when next in use the hereditament will be wholly or mainly used for charitable purposes (whether of that charity or of that and other charities).
- (3) The second case is where—
- (a) the ratepayer is a registered club for the purposes of Schedule 18 to the Finance Act 2002 (community amateur sports clubs), and
- (b) it appears that when the hereditament is next in use—
- (i) it will be wholly or mainly used for the purposes of that club and that club will be such a registered club, or
- (ii) it will be wholly or mainly used for the purposes of two or more clubs including that club, and each of those clubs will be such a registered club.
##### 66A
- (1) Regulations may provide that, for the purposes of this Part as it applies in relation to an unoccupied hereditament, the state of any property comprising or included in the hereditament shall be deemed not to have changed—
- (a) since before any event of a prescribed description, or
- (b) by reason of any act done by or on behalf of a prescribed person.
- (2) The regulations may make provision as to the circumstances in which, and period for which, that is deemed to be the case.
- (3) The regulations may provide for the making of such assumptions or apportionments as may be prescribed in determining whether, or to what extent, the state of any property has changed in comparison with an earlier point in time.
- (4) The regulations may—
- (a) provide that an act is to be treated as done on behalf of a prescribed person if it is done by any person connected with that person, and
- (b) define in what circumstances persons are to be treated for that purpose as connected.
- (5) The regulations may provide that they have effect (with any necessary adaptations) in relation to omissions as well as to acts.
- (6) Regulations under this section may be made—
- (a) in relation to England, by the Secretary of State;
- (b) in relation to Wales, by the Welsh Ministers.
#### . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
These repeals shall have effect for financial years beginning in or after 1990.
2007-07-28
Local Government Finance Act 1988
2007-07-19
Local Government Finance Act 1988
2007-05-25
Local Government Finance Act 1988
2007-04-01
Local Government Finance Act 1988
2007-03-15
Local Government Finance Act 1988
2007-03-01
Local Government Finance Act 1988
2007-02-01
Local Government Finance Act 1988
2006-07-25
Local Government Finance Act 1988
2006-05-26
Local Government Finance Act 1988
2006-02-15
Local Government Finance Act 1988
original version
Text at this date